PART 8 CLASS 4 CONTRIBUTIONS
Return of special Class 4 contributions paid in excess or error110
1
Subject to regulation 109 and paragraphs (2) and (3), where any payment has been made by a person as on account of a special Class 4 contribution and that payment has been made in excess of the amount prescribed in regulation 108 or has been made in error, that payment shall be returned by the Board to that person, unless the net amount to be returned does not exceed 50 pence, if application is made to the Board, in writing or in such other form and manner as the Board may allow, within the time specified in paragraph (3).
2
In calculating the amount of any return of a special Class 4 contribution to be made under paragraph (1) there shall be deducted the amount (if any) treated under regulation 109 as paid on account of other contributions.
3
Any person desiring to apply for the return of a special Class 4 contribution F1the applicant shall make the application within the period of six years from the end of the year in which the contribution F2was due to be paid.
This is subject to the following qualification.
If the application is made after the end of that period, an officer of the Board shall admit it if satisfied that—
a
the applicant had reasonable excuse for not making the application within that period; and
b
the application was made without unreasonable delay after the excuse had ceased.